عنوان انگلیسی مقاله:
Earnings management in islamic and conventional banks: Does ownership structure matter? Evidence from the MENA region
ترجمه فارسی عنوان مقاله:
مدیریت درآمد در بانک های اسلامی و متداول: آیا ساختار مالکیت مهم است؟ شواهد از منطقه MENA
Sciencedirect - Elsevier - Journal of International Accounting, Auditing and Taxation, 30 (2018) 85-105. doi:10.1016/j.intaccaudtax.2017.12.003
Naima Lassoueda,⁎, Mouna Ben Rejeb Attiab, Houda Sassic
The aim of this paper is to compare earnings management between conventional and Islamic
banks and to examine whether ownership structure affects earnings management in the banking
industry of emerging markets. Using a sample of Conventional and Islamic banks from Middle
Eastern and North African (MENA) countries, we first found evidence that Islamic bank manage
less their earnings than conventional banks. Second, both Islamic and conventional banks with
more concentrated ownership use discretionary loan loss provisions to manage their earnings.
Third, institutional owners encourage earnings management in Islamic banks and State partici
pation increases earnings management in conventional banks. Finally, family owners reduce this
practice in both types of banks.
Keywords: Earning management ، Conventional banks ، Islamic banks ، MENA countries ownership structure